Achal Ramesh Chaurasia v. Deputy Director Of Income Tax & Ors

UTKARSHKAKASAHEBBHALERAO Digitally signed byUTKARSH KAKASAHEBBHALERAODate: 2023.08.2417:16:36 +0530 11.ia.14639.2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO.14639 OF 2023 IN WRIT PETITION NO.8903 OF 2023 Achal Ramesh Chaurasia.. Applicant Versus Deputy Director of Income Tax & Ors... Respondents Mr.Atul RajadhykashaSenior Counsela/w SaranJagtyani, Akhilesh Dubey, Vagish Mishra, Amit Dubey,Uttam Dubey, Rajuram Kuleriya, Varad Dubey i/bLaw Counsellors, Advocates for the Applicant/Petitioner. Ms.Swapna V. Gokhale, Advocatefor Respondent Nos. 1 and2. Mr.D.P. Singh, Advocate for Respondent Nos. 3 and 4. CORAM: B. P. COLABAWALLA & M.M. SATHAYE, JJ.DATE: AUGUST 24, 2023 P. C. 1.The above writ petition is filed by the Petitioner challengingthe Look Out Circular issued at the instance of the 1[st] RespondentDeputy Director of Income Tax. Utkarsh 11.ia.14639.2023.doc 2.The above Interim Application is filed by the Petitionerseeking permission to travel abroad for the purposes of visiting his wifewho is 8 ½ months pregnant and would be delivering their baby shortly.The purpose of this trip is also because the wife is suffering fromsomething called "Placenta Previa" which appears to be a conditionwhen the placenta blocks all or part of the cervix in the last months ofthe pregnancy. It is for this reason that the Petitioner seeks permissionto travel to Dubai from 25[th] August, 2023 to 25[th] November, 2023. 3.Ms.Gokhale, the learned advocate appearing on behalf ofthe Income Tax Department, submitted that assessment proceedings inrelation to the Petitioner are on going and he would be required to bepresent before the Income Tax Authorities for the purposes of the saidassessment. Therefore, the Petitioner ought not to be allowed to leavethe country. 4.In answer to this argument, Mr.Rajadhykasha the learnedsenior counsel appearing on behalf of the Petitioner, submitted that ifthe Income Tax Authorities gives Notice of 96 hours to the Petitioner hewill return back to India for the purposes of attending the assessmentproceedings and thereafter go back to Dubai. Mr.Rajadhykasha Utkarsh 11.ia.14639.2023.doc submitted that once this is the undertaking given to Court, theapprehension expressed by the Income Tax Department is adequatelyredressed. 5.We have heard Mr.Rajadhykasha, the learned seniorcounsel for the Petitioner, as well as Ms.Gokhale appearing for theIncome Tax Department. From the record we find that on previousoccasions also the Petitioner has been allowed to travel abroad albeit forbusiness purposes. The present permission is sought for the purpose oftravel to Dubai to look after his pregnant wife. 6.Considering these circumstances, we permit the Petitionerto travel to Dubai from 25[th] August, 2023 to 25[th] November, 2023 on thefollowing terms and conditions:- (a)The Petitioner shall file a detailed itinerary with his contactdetails and addresses overseas, if not already done.details and addresses overseas, if not already done. (b)The Petitioner shall also file an undertaking to return to Indiaon or before 26[th] November, 2023. The said undertaking shallalso state that the Petitioner shall not apply for renewal orextension of this order until he returns to this country. Page 3 of 5 Utkarsh 6.Considering these circumstances, we permit the Petitionerto travel to Dubai from 25[th] August, 2023 to 25[th] November, 2023 on thefollowing terms and conditions:- (a)The Petitioner shall file a detailed itinerary with his contactdetails and addresses overseas, if not already done.details and addresses overseas, if not already done. (b)The Petitioner shall also file an undertaking to return to Indiaon or before 26[th] November, 2023. The said undertaking shallalso state that the Petitioner shall not apply for renewal orextension of this order until he returns to this country. Page 3 of 5 Utkarsh (c)The Petitioner shall also file an undertaking that in the eventthe Income Tax Department requires his presence during thisperiod (25[th] August, 2023 to 25[th] November, 2023) he shallreturn back to India within 96 hours of receiving Noticerequiring his presence before the Income Tax Department. Wemake it clear that if for any reason the Petitioner is unable totravel back to India pursuant to the Notice issued by theIncome Tax Department due to the ill health of his wife, thesame shall be communicated to the Income Tax Departmentwith necessary proof in that regard.the Income Tax Department requires his presence during thisperiod (25[th] August, 2023 to 25[th] November, 2023) he shallreturn back to India within 96 hours of receiving Noticerequiring his presence before the Income Tax Department. Wemake it clear that if for any reason the Petitioner is unable totravel back to India pursuant to the Notice issued by theIncome Tax Department due to the ill health of his wife, thesame shall be communicated to the Income Tax Departmentwith necessary proof in that regard. (d)It is clarified that once he attends before the Income TaxDepartment he would be permitted to go back to Dubai underthis very order and would not require a fresh permission,provided his travel is any time before 25[th] November, 2023.Department he would be permitted to go back to Dubai underthis very order and would not require a fresh permission,provided his travel is any time before 25[th] November, 2023. 7.The Immigration Authorities at all ports of departureincluding all airports will permit the Petitioner passage and permit thePetitioner to take his flights out of the country irrespective of whetherthe Income Tax Department has notified them or not and irrespective of Page 4 of 5 Utkarsh whether this permission is noted in the immigration authorities'systems or not. 8.The Immigration Authorities will not insist on a certifiedcopy of this order but will act on presentation of an authenticated ordigitally signed copy of this order. 9.The Interim Application is disposed of in the aforesaidterms. However, there shall be no order as to costs. 10.This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production byfax or email of a digitally signed copy of this order. [ M.M. SATHAYE, J.] [ B. P. COLABAWALLA, J.]